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"Employee accountability merupakan elemen penting yang bertindak sebagai pedoman perilaku. Variabel ini mendorong karyawan untuk bertanggung jawab atas keputusan dan tindakan yang mereka ambil. Penelitian ini bertujuan untuk mengetahui apakah managerial monitoring behavior dan perceived competence memiliki peran mediasi dalam mekanisme hubungan formalisasi dan employee accountability. Data kuantitatif dikumpulkan dari 331 pegawai instansi pemerintah di Indonesia secara daring. Data dianalisis dengan metode structural equation modelling menggunakan IBM SPSS AMOS 24. Dibangun melalui teori kognitif sosial, hasil penelitian menunjukkan adanya peran mediasi managerial monitoring behavior dan perceived competence dalam hubungan formalisasi dan employee accountability. Dalam penelitian ini, perceived competence (komponen person), formalisasi dan managerial monitoring behavior (komponen lingkungan), dan employee accountability (komponen perilaku) berperan sebagai determinan yang dapat saling mempengaruhi, meskipun tidak secara bersamaan. Berdasarkan hasil penelitian, selain memantau kinerja, organisasi dan pemimpin perlu mempromosikan pemantauan efektif mengenai fasilitasi interpersonal bawahan mereka untuk memperkuat employee accountability. Organisasi juga perlu memperhatikan perceived competence karyawannya untuk meningkatkan employee accountability. Temuan penelitian didapatkan dari organisasi pemerintahan yang memiliki formalisasi tinggi, sehingga hasil penelitian dapat berkontribusi pada organisasi yang juga memiliki formalisasi tinggi.

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Employee accountability is an imperative element that acts as a behavior guideline. It encourages employees to be responsible for the decisions and actions they took. This study aims to analyze whether managerial monitoring behavior and perceived competence mediate the relationship between formalization and employee accountability. Quantitative data was collected online from 331 employee of government agency in Indonesia. Structural equation modelling in IBM SPSS AMOS 24 was conducted to examine the relationships among the variables. Building on social cognitive theory, this study supporting the mediation role of managerial monitoring behavior and perceived competence in the relationship of formalization and employee accountability. In this study, perceived competence (person), formalization and managerial monitoring behavior (environment), and employee accountability (behavior) act as determinants that can influence each other, although not simultaneously. This study suggests to organization and leader to not only improving task monitoring, but also performing interpersonal facilitation monitoring to reinforce employee accoountability. Organization also need to pay attention to employee’s perceived competence to increase employee accountability. Research findings are obtained from government organizations that have high formalization, so that research results can contribute to organizations that also have high formalization."

"Persepsi akuntabilitas merupakan elemen penting di masyarakat dan dalam organisasi. Tanpa akuntabilitas, individu akan bertindak dengan tidak memperhatikan kemungkinan konsekuensi yang terjadi dari perbuatannya bagi orang lain. Akan tetapi, penelitian empiris mengenai faktor-faktor yang memprediksi persepsi akuntabilitas masih sangat minim. Penelitian berdesain korelasional ini dilakukan untuk meneliti hubungan antara persepsi akuntabilitas dengan perilaku pengawasan manajerial yang dibagi menjadi pengawasan terhadap tugas dan hubungan interpersonal dan iklim pemberdayaan oleh pemimpin. Untuk menghindari common method bias, data penelitian diperoleh dari sumber berbeda: 85 pasang atasan dan bawahan di Indonesia dan juga diberikan jeda waktu time-lag untuk sumber yang sama. Seluruh alat ukur penelitian menunjukkan konsistensi internal yang baik dengan koefisien reliabilitas sebesar 0,7-0,9. Hasil analisis korelasi pearson menunjukkan a tidak terdapat hubungan positif yang signifikan antara perilaku pengawasan manajerial terkait tugas dan iklim pemberdayaan oleh pemimpin terhadap persepsi akuntabilitas b terdapat hubungan positif yang signifikan dari perilaku pengawasan manajerial terkait hubungan interpersonal terhadap felt accountability. Hasil temuan ini memberikan kontribusi bagi pembentukan dan evaluasi felt accountability dalam lingkup organisasi.

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Felt Accountability is an imperative element within a society, as well as an organization. Without accountability, one would disregard the consequences that their actions may cost another individual. However, the number of empirical research that studies predicting factors of felt accountability, is very much lacking. This correlational design research is done to study the relationship of felt accountability among managerial monitoring for task and for interpersonal facilitation behavior and empowering leadership climate. To reduce common method bias, these research data were obtained from multiple different sources 85 pairs of leaders and their subordinates in Indonesia, furthermore an appropriate amount of time lag was given for the ones that were obtained from the same source. All the measuring instruments for the purposes of this research exhibit a relatively good internal consistency, with the reliability coefficients ranging from 0.7 0.9. The Pearson correlation analysis shows a there are no significant, positive correlation, between managerial monitoring behavior for task and empowering leadership climate with felt accountability b there are significantly positive effect that managerial monitoring for interpersonal facilitation have towards felt accountability. These findings provide new empirical evidences concerning the construction and evaluation of felt accountability within the organizational scope."